NEW CITY – Democratic State Senate candidate David Carlucci Tuesday criticized Republican candidate, Rockland County Executive C. Scott Vanderhoef for his proposed 2011 county budget, which he said misrepresents the county’s finances.

Vanderhoef Monday said the tax levy would increase by 3.9 percent, but Carlucci said the county’s website claims that would be the actual tax increase. Instead, Carlucci, who is currently Clarkstown town clerk, said the property tax would increase by 13.2 percent.

He also found fault with Vanderhoef’s proposal to create a public benefit corporation to take over and run the county’s nursing home. Vanderhoef said that could save the county $17.8 million in 2011.

But, Carlucci said the operative word here is “could” save.

“This would take state legislature approval, it will take approval from the governor and it would also take the public benefit corporation to come up with the bonding to be able to take on that burden,” he said.

If those hurdles are not met next year, the county would be in the hole for that almost $18 million, Carlucci said.

He termed Vanderhoef’s budget a spending plan of “smoke and mirrors.”

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